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2015 (9) TMI 409 - KERALA HIGH COURT

2015 (9) TMI 409 - KERALA HIGH COURT - 2015 (322) E.L.T. 461 (Ker.) - Violation of the principles of natural justice - Cross examination opportunity not given - Held that:- Court finds that the case put up by the petitioner is not liable to be entertained in view of the law declared by the Apex Court as per the decision Telestar Travels Pvt. Ltd. v. Special Director of Enforcement cited [2013 (2) TMI 396 - SUPREME COURT]. In the said circumstance, interference is declined and the writ petition i .....

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30.1.2015. The learned counsel for the petitioner points out that there is violation of the principles of natural justice as well and much prejudice has caused to the petitioner because of the denial of cross examination of the concerned witnesses. This in turn is under challenge in this writ petition. 2. The learned standing counsel for the respondents submits that the idea and understanding of the petitioner is throughly wrong and misconceived. It is stated that the proceedings were finalized .....

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pex Court as per the decision reported in Telestar Travels Pvt. Ltd. v. Special Director of Enforcement 2013 (289) E.L.T 3 (S.C.). The observations as in paragraph '20' are in the following terms: "20. Coming to the case at hand, the Adjudicating Authority has mainly relied upon the statements of the appellants and the documents seized in the course of the search of their premises. But, there is no dispute that apart from what was seized from the business premises of the appellants .....

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